Fåmansaktiebolag : en skatterättslig studie av alternativen särreglering och allmän reglering för beskattning av fåmansaktiebolag och dess ägare m.fl.
Tjernberg, Mats LU
(1999)
- Abstract
- The purpose of this dissertation is to examine whether special taxation rules for close companies and their owners are necessary, or that taxation in accordance with the general principles of income taxation will suffice. The principles of statutory interpretation of the Supreme Administrative Court and development trends in this area are described. These trends are then examined in relation to the development of the particular practice in respect of the rules governing close companies. A general question discussed is whether the community of economic interests between a close company and its owners justifies a system of special treatment. The dissertation also contains a discussion of different situations in which it is disputable whether... (More)
- The purpose of this dissertation is to examine whether special taxation rules for close companies and their owners are necessary, or that taxation in accordance with the general principles of income taxation will suffice. The principles of statutory interpretation of the Supreme Administrative Court and development trends in this area are described. These trends are then examined in relation to the development of the particular practice in respect of the rules governing close companies. A general question discussed is whether the community of economic interests between a close company and its owners justifies a system of special treatment. The dissertation also contains a discussion of different situations in which it is disputable whether it is the company or its owners that should be the tax subject. A comparison with Danish law is made here. The current special regulation of close companies is described and analysed in respect of its character and against the historical and systematic background of the regulation. Further more an account is given on the law regarding the taxation of concealed benefit-in-kind, as developed by the courts -applying general principles of taxation- in both Denmark and Sweden. I have also dealt with the problem concerning the apportionment between capital and earned incomes in respect of a shareholder's withdrawal of profit from a close company. This area is subject to, in my opinion, justified special regulation in Swedish law. Special regulation is in my opinion otherwise justified only when it is aimed at transactions, which would fall outside the scope of application of the general principles of income taxation. Special regulation should neither become hindrance to a company's legitimate business activities. (Less)
- Abstract (Swedish)
- Popular Abstract in Swedish
En undersökning av alternativen särreglering allmän reglering för beskattning av fåmansaktiebolag och dess delägare m.fl. En jämförelse sker med dansk rätt som i princip saknar särregler för fåmansaktiebolag eller motsvarande. Mot bakgrund av undersökningen analyseras behovet av särregler.
Please use this url to cite or link to this publication:
https://lup.lub.lu.se/record/19346
- author
- Tjernberg, Mats
LU
- supervisor
- opponent
-
- Associate Professor Ståhl, Kristina, Faculty of Law, Uppsala University
- organization
- alternative title
- Close companies - a study of special regulation and general principles of income taxation for close companies and shareholders.
- publishing date
- 1999
- type
- Thesis
- publication status
- published
- subject
- keywords
- fiscal law, skatterätt, general principles, interpretation, apportionment between capital and earned incomes, special regulation, income taxation, close companies, tax law, finansrätt
- pages
- 362 pages
- publisher
- Iustus förlag
- defense location
- Carolinasalen, Kungshuset, Lundagård
- defense date
- 1999-05-05 10:15:00
- external identifiers
-
- other:ISRN LUJUDV/JUFI-99/1001-SE 362
- ISBN
- 91-7678-413-4
- language
- Swedish
- LU publication?
- yes
- id
- fd99f059-0cbc-4609-a0f5-d66e7ca576d3 (old id 19346)
- date added to LUP
- 2016-04-04 10:12:01
- date last changed
- 2024-02-20 16:16:05
@phdthesis{fd99f059-0cbc-4609-a0f5-d66e7ca576d3,
abstract = {{The purpose of this dissertation is to examine whether special taxation rules for close companies and their owners are necessary, or that taxation in accordance with the general principles of income taxation will suffice. The principles of statutory interpretation of the Supreme Administrative Court and development trends in this area are described. These trends are then examined in relation to the development of the particular practice in respect of the rules governing close companies. A general question discussed is whether the community of economic interests between a close company and its owners justifies a system of special treatment. The dissertation also contains a discussion of different situations in which it is disputable whether it is the company or its owners that should be the tax subject. A comparison with Danish law is made here. The current special regulation of close companies is described and analysed in respect of its character and against the historical and systematic background of the regulation. Further more an account is given on the law regarding the taxation of concealed benefit-in-kind, as developed by the courts -applying general principles of taxation- in both Denmark and Sweden. I have also dealt with the problem concerning the apportionment between capital and earned incomes in respect of a shareholder's withdrawal of profit from a close company. This area is subject to, in my opinion, justified special regulation in Swedish law. Special regulation is in my opinion otherwise justified only when it is aimed at transactions, which would fall outside the scope of application of the general principles of income taxation. Special regulation should neither become hindrance to a company's legitimate business activities.}},
author = {{Tjernberg, Mats}},
isbn = {{91-7678-413-4}},
keywords = {{fiscal law; skatterätt; general principles; interpretation; apportionment between capital and earned incomes; special regulation; income taxation; close companies; tax law; finansrätt}},
language = {{swe}},
publisher = {{Iustus förlag}},
school = {{Lund University}},
title = {{Fåmansaktiebolag : en skatterättslig studie av alternativen särreglering och allmän reglering för beskattning av fåmansaktiebolag och dess ägare m.fl.}},
year = {{1999}},
}